المعالجات القضائية لقصور نصوص قانون الموازنة العامة الاتحادية

Abstract

Legislative Deficiency refers to the existence of a legislative text that regulates a specific matter but is deficient and insufficient to encompass all aspects of the issue and keep up with it. Legal provisions suffer from various flaws, including errors, repetitions, and contradictions. When the competent authority refrains from legislation, it creates negative effects that clearly impact the addressees of the legal provisions, individuals, state institutions, and hinder the proper implementation of the law.

The presence of any flaw in the provisions of the Federal General Budget Law imposes on the authorized entities the legal obligation to address these legislative deficiencies, each according to its jurisdiction, based on the principle of the separation of powers, starting from the legislative authority and ending with the judicial authority responsible for resolving disputes. Therefore, the role of the Higher Federal Court emerges in addressing the deficiencies in the provisions of the Federal General Budget Law through its oversight of the constitutionality of laws. Additionally, the Iraqi Council of State plays a role in addressing deficiencies and reconciling conflicting parts through interpretation, advisory functions, as well as the preparation and formulation of legislative projects.